دانلود مقاله انگلیسی رایگان:حرفه ای حسابداری استرالیا: تلاش ادغام 1969 و میراث آن - 2021
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  • Australias divided accounting profession: The 1969 merger attempt and its legacy Australias divided accounting profession: The 1969 merger attempt and its legacy
    Australias divided accounting profession: The 1969 merger attempt and its legacy

    سال انتشار:

    2021


    عنوان انگلیسی مقاله:

    Australias divided accounting profession: The 1969 merger attempt and its legacy


    ترجمه فارسی عنوان مقاله:

    حرفه ای حسابداری استرالیا: تلاش ادغام 1969 و میراث آن


    منبع:

    ScienceDirect- Elsevier- The British Accounting Review, 53 (2021) 100975: doi:10:1016/j:bar:2021:100975


    نویسنده:

    Jasvinder Sidhu


    چکیده انگلیسی:

    The Australian accounting environment is dominated by two competing brands e Chartered Accountant (CA) and Certified Practising Accountant (CPA) e which signal that the profession has been unable to achieve full unification. Focussed on 1969, this dual theoryinformed, in-depth study examines the first of four unsuccessful attempts to merge the two professional accounting associations from which the two brands originate: The Australian Society of Accountants (the Society) and The Institute of Chartered Accountants in Australia (the Institute). Primary data from public archives and oral history interviews, combined with secondary sources, are drawn upon to explain the failure of this proposed merger and to consider its legacy. The complementary theoretical perspectives of “boundary-work” and “institutional work” are applied. Amidst other challenges, corporate collapses during the 1960s precipitated a legitimacy crisis for the profession and raised the prospect of there being sufficient commonality of purpose to enable a merger. While there was overwhelming support from Society members, the merger proposal was defeated by a comprehensive “no” vote from Institute members. This pattern of voting was repeated in three subsequent merger attempts, leading to the persistence of the curious binary structure of the Australian accounting profession and associated ongoing differences and tensions.
    keywords: حرفه حسابداری استرالیا | انجمن حسابداران استرالیا | موسسه حسابداران منشور | استرالیا | ادغام انجمن حرفه ای | مرز کار | کار نهادی | Australian accounting profession | Australian Society of Accountants | Institute of Chartered Accountants | Australia | Professional association mergers | Boundary-work | Institutional work


    سطح: متوسط
    تعداد صفحات فایل pdf انگلیسی: 19
    حجم فایل: 509 کیلوبایت

    قیمت: رایگان


    توضیحات اضافی:




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